| out of bonus depreciation | 4 | cause |
| out of the business interest limitation | 4 | cause |
| to withdraw | 3 | purpose |
| taxpayer → can → elect | 15 |
| taxpayer → be able to → elect | 3 |
| negative | neutral | positive |
| 0.204 | 0.742 | 0.054 |
| Raw frequency | 18 |
| Normalized frequency | 0.350 |
| Modifier score | 0.500 |
| Perplexity | 177.288 |